No suit for the purpose of restraining the assessment or collection of any tax, state or local, shall be maintained in any court of this Commonwealth, except when the party has no adequate remedy at law.
Va. Code Ann. § 58.1-1831
No injunctions against assessment or collection of taxes
Applied in 3 court decisions — leading case Asser v. Commonwealth (2005)
Most recently applied in Chaudhary v. Commonwealth (June 2015)
Code 1950, § 58-1158; 1984, c. 675.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.